Hi,
I have been on F1 since 2006 and my wife on F2 since 2007. We have a son born in US in 2008. My wife doesn't have a SSN or tax payer number.

Last year we filed tax returns separately (Forms 1040NR, 8843 and 8901 for myself and Form 8843 for my wife). I could claim the child tax credit (CTC) for my son last year using the Form 8901 used for qualifying child who can't be claimed as a dependent.

I figured Form 8901 is obsolete for tax year 2009 and CTC can only be claimed for a child who must be claimed as a dependent. Since I am NOT from Canada, Mexico, India, South Korea or Japan, I can't claim my son as a dependent (even though he is a US citizen) if I file as a nonresident alien. But I can claim my son as dependent if I can file as resident alien for 2009.

Note that a tax treaty exists between US and my country and last year I availed it.

Given the facts, I have the following questions:
1. Can I file as a resident alien and married filing jointly (MFJ)? If so, I can claim my wife and son as dependents and get the CTC and exemptions. What about the tax treaty benefit if I can file as resident alien?

2. Is it possible to file as nonresident alien and still claim the CTC? In this case, which forms should I use?

3. If I can file as resident alien, will there be any problem in case I apply for green card in future?

I badly need every penny possible as my refund from IRS. Please help me out of this complexity.

Thanks a million.

No, you will file nonresident tax return.

Thank you MukatA. Could you address my 2nd question-

2. Is it possible to file as nonresident alien and still claim the CTC? In this case, which forms should I use?

Thanks again.

For child tax credit it is required that the qualifying child is claimed as a dependent on your tax return.

Thanks. But I am still looking answer for this-

Can I claim my son as a dependent in my NONRESIDENT ALIEN tax return?

Mukat is in error in this case.

Since your son is a U.S. citizen, you CAN claim the $1,000 Child Tax Credit even though you CANNOT claim his as a dependent. You will need to file Form 8901 with Form 1040NR to claim the credit.

We have a number of returns like this; if you want professional help, email me at [email protected].

Hi Atlanta Expert,
Thank you. But Form 8901 is no longer available for Tax year 2009. I found in publication 4521 (p4521.pdf) in IRS website that this form is obsolete.

Any idea how to claim the CTC without form 8901?

Thanks again.

Same problem as tax2009

Any idea how to claim the CTC without form 8901?

IRS Publication 17, Child Tax Credit, page 233, has this:
"5. Is claimed as a dependent on your return, and
6. Was a U.S. citizen...."